Financiamento das universidades: a utilização do superávit financeiro gerado pelas universidades federais

Abstract

This work purpose to analyze the financial surplus generated in Federal Universities - FUs in the years of 2014 to 2018 and how much of this resource was used by the generating unit itself, with the increase of their appropriations, aiming to propose a policy for their own sources. The FUs obtain funds from an effort to collect their own revenues or from financial transfers from other agencies, seeking to minimize dependence on the National Treasury. To somewhat differing degrees, FUs can generate financial surpluses. The data on the financial surplus found in the balance sheet of the previous fiscal year of the FUs for the years 2014 to 2018 were analyzed, as well as the comparison of such data with the additional credits granted in the following years to the revenue generating FUs. As a general rule, the financial surplus produced by the FUs each year has not been used by the resource-generating institutions themselves and, at the same time, increased budget availabilities. There is no mechanism to ensure that these resources will be used by the generating FU and that they will increase budget availability relative to treasury resources.